Child

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Child

For tax purposes, the term child includes the taxpayer's son, duaghter, stepchild, eligible foster child, or a descedant of any of them, or an adopted child. It also includes the taxpayer's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
References in periodicals archive ?
She told me that she wanted to meet Jesus with the simple and childlike faith of a first communicant.
Those of you more cynical that childlike will, of course, recall that RangersHonorary Chairman David Murray and Souness have remained close friends since they worked together in less austere times at Ibrox.
In this delightful story filled with brilliant, childlike paintings, mother tiger works very hard to convince her adorable little tiger that if he closes his eyes, he can pretend to be in wonderful, magical places while he dreams.
Rendered in a kinetic stylistic combination of childlike line drawings and splotches, not unlike the work of Paul Driessen, Hinton's energetic and amusing work expresses the awkwardness, fear and odd joys of life's temporary and chaotic journey.
The tricky part in playing her is getting the balance between a woman in her thirties who's sexually attractive to men but is also very childlike.
Then, too, Troupe reveals aspects of Miles Davis that are not apparent in the autobiography, such as his spiritual or mystical effect on the biographer, and his sensitive, delicate, childlike, and feminine side, not to mention his love of horses and of eating and cooking savory dishes.
Even though he speaks at times with a childlike excitement, he knows how to keep his cool and make rational, down-to-earth decisions.
The songs, from Senegal, Jamaica, Australia, Greece, France, Canada and others, are in many languages but share a bouncy beat and lyrics full of childlike wonder and appreciation for the natural world.
At base was a childlike grasp, which never faded, of the seamless continuity between the works of humanity and those of nature.
Its childlike imagery and primary colors embody the dogged courage and unquenchable faith of that ravaged country.
Experts say childlike play can reap health benefits.
LOS ANGELES -- Remember childhood holidays when you unwrapped packages to find sparkling, multicolored toys that inspired hours of childlike bliss and play?